The Traditional CD Marketing Company Essay Example | Topics and Well Written Essays - 2250 words

The Traditional CD Marketing Company - Essay Example There has been a great deal of progress in the retailing condition in relationship with the issue of downloading computerized asset. Simultaneously, numerous cutting edge players in the retail CD showcase have removed on the branch style of the association and have smoothed out with the goal that they have less corporate workplaces and zones, and additional time and regard for pay to its stars and clients. As far as value, the opposition is that of a contention between the customary CD of music, purchased at a retailer in a physical structure, versus a melody or collection that is downloaded over the web. â€Å"Nearly the entirety of the main OMPs give a similar standard arrangement of highlights and evaluating: $0.99 singles, a devoted programming customer, and a broad inventory of music from the five significant names in addition to numerous independents† (Lin, 2009). The ebb and flow research should likewise take a gander at the essential issue of what number of individuals are downloading music for nothing over shared (p2p) organizes, or paying negligible sums through administrations like iTunes, in this manner truly undermining the account industry’s and the conventional CD retailing industry’s benefits. From a cutting edge point of view, one can likewise take a customary perspective on the general business, as far as improvement, creation, dispersion and retail, speaking more about creation CDs than about creation mp3 documents, and concentrating on cost prerequisites for making a hit in music, building up this as a kind of craftsman venture process. Then again, in thinking about showcasing and advancing costs, it is essential to enroll the prevalence of free web downloading and the amount of a danger this speaks to. The ebb and flow research analyzes financial ideas before placing them with regards to CD versus advanced tune retailing.

Implications of an Intelligence Success or Failure Assignment

Ramifications of an Intelligence Success or Failure - Assignment Example On the off chance that we pass by the world of fond memories, we find observable achievement of USA. Not many of them are end of Cold War time, Soviet breakdown, Gulf War, ousted disliked systems in Iraq, Egypt and Libya, focusing on and netting most needed fear monger of the world including Osama Bin Laden other than finding Lockerbie shooters from Libyan region (Zegart, 2005). Intercession of American CIA in Chile The job of American Intelligence Agencies from mediation to toppled of threatening governments are not escaped any one. Americans don't bargain at the expense of American intrigue, be it Chile or some other nation of the globe. How the Chilean individuals overlooked the American intercession in their nation during the Presidency of Mr. Passage. The intercession came in the long stretch of September 1974, obviously to keep flawless opportunity of print and electronic media other than assurance of vote based privileges of the ideological groups to the greatest advantage of the American and the Chilean individuals (Senate select insight, 1976). Later on, the Senate panel advocated the refered to coordinate activity of the American Intelligence Agency in which a chosen legislature of Marxist President Salvador was toppled. The interruption of CIA kept going over 10 years in Chile, costing around USD 13million to the exchequer of USA (Senate select knowledge, 1976). Effect of Success of Intelligence Agencies of USA The achievement of knowledge offices of USA in various pieces of the world makes the United States of America a zenith intensity of the World. Political maltreatment of American FBI The verifiable point of view of political maltreatment of FBI is multidimensional. The first is the compliance of President and its partners, prepared... Ramifications of an Intelligence Success or Failure Its data identifies with adversary would be of extraordinary assistance to find the foe and to choose which strategies and weapons when appropriately utilizes, would be instrumental in winning war against the foe in a particular zone (Richelson, 1995). The insight office shoulders three sorts of knowledge task. As an initial step, it is to assemble material data for appraisal. The subsequent advance is to inspect the enemy’s abilities, odious plans against the nation. As needs be take measures to react inward and outside dangers. The third step of this procedure requires creation and dissemination. On the premise of assembled data and examination, the refered to organization empowers to make completed knowledge reports for the scrutiny of military and non military personnel incumbents.â The essential duty of an insight official is to settle on choice and to make a move in like manner. Knowledge officials need to work intimately with the strategy producers and military to t ake care of business in a powerful manner (Richelson, 1995). Conversation Success of USA Intelligence Soon after the Second World War, the then President of USA Mr. Truman explicitly centered around Defense and Intelligence Agencies to upgrade its capacities to battle with the expanding threat of Communism and the endurance of free human progress (Senate select insight, 1976). The achievement and disappointments of American Intelligence Agencies are perfectly clear. Their most recent move to discover Osama Bin Laden in Pakistan demonstrated fruitful. This has supported the efficiencies of its covert operative offices.

Tips For Writing a Personal Essay For Design Thinking in Health Care

Tips For Writing a Personal Essay For Design Thinking in Health CareTaking on a personal essay for one of the health care writing samples for design thinking in health care can be a fun way to express yourself. If you like to share your thoughts and opinions on a particular topic, then try to put that information on paper. The following tips will help you write a unique essay that will reflect who you are as an individual.The first tip for writing a personal essay is to research the topic. By doing this, you will know what questions you should ask yourself. For example, if you have just undergone surgery to treat your prostate cancer, then you might want to express how this has affected you and your family. A personal essay for design thinking in health care might be something about a certain treatment or a disease, or it could be something about an interaction with a doctor.Another important tips for writing a personal essay for design thinking in health care is to share your though ts and feelings. Always keep in mind that you will be expressing your feelings in writing. You may be able to gain from this experience, but it is best to share your thoughts to learn from it. Discuss your feelings and beliefs and then let them go.Writing a personal essay for design thinking in health care should include opinions and ideas. Although it might be expected that you already have certain opinions about certain topics, these may not necessarily represent your opinions. If you do not feel comfortable expressing your opinion on the topic, then you can choose to write about something else.Writing a personal essay for design thinking in health care is also about letting others know what you feel. Never feel embarrassed about sharing your thoughts or opinions. Instead, feel comfortable sharing the things that you find important and meaningful.One of the tips for writing a personal essay for design thinking in health care is to write down what you find important and meaningful. Some of these might be the reasons that you became interested in a specific topic, or why you decided to take on a new job. Others might be feelings that you shared with someone. Regardless of what the reasons are, the point is to write down your thoughts and opinions.Another important tip for writing a personal essay for design thinking in health care is to research the person that you are addressing. For example, if you are writing an essay about your decision to work with people that have HIV, you may want to be sure that you research the subject. It is important to understand the individuals that you are writing for so that you can give a proper assessment of their strengths and weaknesses. By sharing your thoughts and opinions, you can gain from the experience and know where you should focus your efforts in the future.Writing a personal essay for design thinking in health care can be challenging, but it is important to express yourself fully. Use the tips for writing a persona l essay for design thinking in health care for inspiration. By sharing your thoughts and opinions, you can make your essay more unique and meaningful.

Personal Narrative Gum And Classical Music - 848 Words

Gum chewing and classical music. Seemingly unrelated but, they are the two things that can be heard outside of Mia Grate’s bedroom on any given night. The girl was constantly locked and loaded with a pack of Stride spearmint gum and a fragment of a sonata stuck on repeat in her head. As Mia will tell you, with an additional 50 other fun facts you did not ask to hear, gum and classical music are known to help you retain your memory and therefore aid your studying. It was early May and she smiled a bit to herself as she thought of summer approaching. It was a Thursday night when Mia was sitting on her bed gazing at her Columbia University dream board with its new addition- her acceptance letter. A twinge of fear poked at her stomach as she†¦show more content†¦A soft knock disrupted the classical music. â€Å"Come iiiiin.† Mia’s Dad peeked his head inside. â€Å"Hey kiddo, how’s the studying going?† â€Å"Fine.† She fought the urge to roll her eyes at him. â€Å"Have you taken a look at U.R.I yet?† â€Å"No, because someone definitely hasn’t put flyers for it in my car, backpack, and literally underneath my pillow.† Her voice dripped with sarcasm as her Dad sat down on the bed. â€Å"Honey, that instate tuition just can’t be beat.† The same argument over and over and over again. Mia didn’t even waste her breath in explaining how Columbia was her dream. They danced this dance over and over again and Mia’s feet were getting tired. â€Å"We’re not doing this right now.† â€Å"Mia you need to make a-† â€Å"I said not right now.† She punctuated each word and turned away from her father. With a heavy sigh he left the room alone. Mia simply turned back to her books and returned studying but couldn t escape the gnawing feeling at her heart. The next day Mia and Craig sat down at a slightly sticky table at Gino’s Pizzeria as he discussed in great detail an episode of South Park he had seen the night before. â€Å"As thrilling as this is can we talk about something important.† â€Å"What could be more important than Kenny dying again?† â€Å"C’mon I’m being serious. What am I gonna do about Columbia?† Craig picked up a cheese fry and popped it into his mouth. â€Å"Go to U.R.I.- problem solved. Jesus too hot too hot.† Craig hung his mouth open andShow MoreRelated Erica Carter - Young Women and their Relationship to Consumerism4438 Words   |  18 Pagessubcultures in the post-war period. Many analysts of sub-cultural deviance and opposition dislike the plastic glamour of commercialized youth culture; they notice subversions of dominant forms (Carter, p. 104). Appropriating commodities from fashion, music, and media industries, subcultural youths reassemble them into symbolic systems of their own, which strike chords of disenchantment, rebellion, and resistance. The analyses themselves are founded on a number of unspoken oppositions: conformity andRead MoreProduct Placement10682 Words   |  43 Pagesbrand names appeared in movies from cinemas earliest history. Before films were even narrative forms in the sense that they are recognised today, industrial concerns funded the making of what film scholar Tom Gunning has described as cinematic attractions[9] these were short films of no longer than o ne or two minutes. In the first decade or so of film history (1895-1907) audiences did not go to see films as narrative art forms but as fairground attractions interesting for the amazing visual effectsRead MoreProduct Placement10670 Words   |  43 Pagesbrand names appeared in movies from cinemas earliest history. Before films were even narrative forms in the sense that they are recognised today, industrial concerns funded the making of what film scholar Tom Gunning has described as cinematic attractions[9] these were short films of no longer than one or two minutes. In the first decade or so of film history (1895-1907) audiences did not go to see films as narrative art forms but as fairground attractions interesting for the amazing visual effectsRead MoreThe Starbucks Brandscape and Consumers10413 Words   |  42 Pagesexperiences and social interactions. To better theorize these aspects of glocalization, we develop the concept of the hegemonic brandscape. In the consumer research literature, the brandscape generally refers to consumers active constructions of personal meanings and lifestyle orientations from the symbolic resources provided by an array of brands (Sherry 1998, p. 112). We reconfigure this consumercentric definition to encompass the hegemonic influences that global experiendal brands exert onRead MoreStudy Habits6353 Words   |  26 Pageshis/her study session and the individuals study habits showed that the main effect of drinking caffeine on exam preparation was not significant There were participants, 20 male and 58 female college students (N=78), answered self-ratings on their personal consumption of caffeine as well as their study habits when preparing for a test/exam. It was hypothesized that the more caffeine a student consumes while studying, the more accurately his or her study habits would be labelled as unhealthy, as determinedRead More Art, Literature And Society From 1955-1970 Essay examples5829 Words   |  24 Pagesremember that Adam and Eve were naked in the garden) but he also does not have to deal with temptations of the flesh, because he simply doesn’t have any. The next interesting image is the quot;wishing well with a golden bell.quot; It follows the classical notion that hell is located at t he center of the earth, as can be seen in the line quot;bucket hanging clear to hell.quot; This image is also found in several other Grateful Dead songs. The fascinating part about this scene is that instead of fillingRead Morepreschool Essay46149 Words   |  185 Pageschildren can demonstrate their knowledge and skills using any language or, for most of the foundations, through nonverbal means. Many children effectively apply their often more-advanced ability in their home language to understand, for example, art, music, drama, and dance concepts; movement concepts; and health concepts. Other children may have a disability xi xii or special need that requires particular adaptations.1 To serve all children, preschool programs must work to provide appropriateRead MoreFor Against by L.G. Alexander31987 Words   |  128 Pagesbiggest money waster 29 Violence can do nothing to diminish race prejudice 30 The most important of all human qualities is a sense of humour FORTY ADDITIONAL TOPICS 64 66 The arguments put forward in these essays do not necessarily reflect the personal opinions of the author. vi To the Teacher THE CONVERSATION LESSON In most advanced English courses, time is usually set aside for conversation lessons. These can be the most difficult and most unrewarding of all the lessons the teacherRead MoreLogical Reasoning189930 Words   |  760 Pagesdon’t call then let’s go to plan B. ââ€"   5. The sentence below is quite likely a. an argument or explanation b. neither an argument nor an explanation Dynamic Random Access Memory (DRAM) chips were once the popular choice for memory storage on personal computers since, unlike the SRAM chip, they were less expensive per byte and the DRAM design essentially required using only one transistor per bit.41 39 Answer (c). Answer (a), assuming you are going to take this question seriously, but

The Little White Bird By J. M. A Brief - 1457 Words

J. M. Barrie wrote about a typical boy based loosely on the Llewellyn Davies family. Barrie could not have known how the world would change when he introduced Peter Pan in 1902’s The Little White Bird or that Peter Pan would be adapted over and over one hundred years later. He could not have imagined the psychiatric term for men the â€Å"Peter Pan Syndrome† being a phenomenon. Barrie simply told a story by using characters and life events and creating a children’s story of fantasy. Peter Pan was not traditional in the sense that it tapped into the child at the heart of every human young and old. Barrie was a visionary as well as a writer as he saw brilliance in tragedy and wrote about what human desires to remain youthful and act from an untainted point of view without restrictions. He supplied the child and adult with fantastic escapades of fear and violence, escape from responsibility and shows death as only one more adventure. Barrie met the Llewellyn Da vies boys Barrie while he was running away from all his own losses, perhaps he just wanted to keep running and take them all with him. Adaptation-Finding Neverland Finding Neverland delves into the relationship between J. M. Barrie and the fatherless Llewelyn Davies family that led to the story of Peter Pan. Cultural codes set times and places are established through the setting of London as well as the time presented. The setting is in London in 1904 where Barrie and the Llewelyn Davies family meet in Kensington GardensShow MoreRelatedReflection for â€Å"I Know Why the Caged Bird Sings†2242 Words   |  9 PagesReflection for â€Å"I Know Why the Caged Bird Sings† Abstract This essay consists of three sections. The first section, a brief synopsis of the book â€Å"I know why caged bird sings† is presented. At the second part, three insights after reading the book are introduced. That is, metaphor of caged bird, power of literacy, and power of silence. At the last section, discipline-specific knowledge that relevant to the main character of book is stated. Synopsis of the Text This autobiographyRead MoreApa Format2671 Words   |  11 PagesAnnoying APA Format Stuff: A Brief Overview of the 6th Edition Scott W. Plunkett California State University, Northridge Noh Wahnelse and I. M. N. Oyed University of Invisible Students Authors’ names should appear in order of their contribution to the manuscript. Author Note Scott W. Plunkett, Department of Psychology, California State University Northridge. Noh Wahnelse, Department of Paranormal Experiences and Life Events, University of Invisible Students. I. M. N. Oyed, Department of AngerRead MoreLa Brea Tar Pits2573 Words   |  11 Pagestar pits attracted oil men, as asphaltum is often associated with petroleum. Then, [w]hen W. W. Orcutt, the original organizer of the geological department of Union Oil of California, reexamined the area in 1901, he discovered a vast mosaic of white bones on the surface of a pool of asphalt--the skeleton of a giant ground sloth, a huge armored animal that had been extinct for millions of years. As paleontologists subsequently probed the La Brea tar pits, it became obvious that the heavy asphaltRead MoreEssay Impact of Global Warming on Species2592 Words   |  11 PagesThousands of species have become extinct over the last four decades as a result of changes in land use and as a result of global warming. Whether or not the millions of species can adapt and evolve to climate changes is debatable. As this brief overview will report, the human species is not adapting well to the changes. It must be remembered that increases in the levels of carbon dioxide are certainly responsible for the risk many species face, but so is the way land is used, e.g., rain forest destr uctionRead MoreSpace Exploration: The Key to the Future of Mankind Essay2035 Words   |  9 Pagesbecause our planet has a finite resource base for future populace support, we are at an increased risk of mass extinction without dissemination and cosmic expeditions promote innovation to stimulate growth and technological advancement. In our brief history, Homo sapiens have occupied our planet for nearly 200,000 years. From our origins, we banded together in small nomadic groups, as the hunters and gatherers that foraged the Earth for survival. The resources of our lands were abundant, supplyingRead MoreMobile Learning7438 Words   |  30 Pagescommon and accessible, learners will be able to participate in this international Internet communication. Appeal The ability to appeal to a learner is critical for his/her learning process. Mitchell and Doherty (2003) believe that the majority of m-Learning target audiences lack basic skills because they are not interested in taking part in traditional education and training. An experiment is planned at Copenhagen University to provide PDAs with scanning pens to learners with reading difficultiesRead MoreA Third Faction : Cherokee3375 Words   |  14 Pagesduring the Indian removal, but being pragmatic is more important than holding a grudge. The Cherokee elite were not so different from Southern plantation owners in that they owned slaves, so they aligned with the side that shared a common interest. Little is ever spoken of Cherokee involvement in the war, but their influence was substantial in its outcome. Many battles, particularly in the west, involved Cherokee soldiers, and some were even led by a Cherokee general. When Jefferson Davis becameRead MoreBeyond Sophisticated Stereotyping10228 Words   |  41 PagesBeyond Sophisticated Stereotyping: Cultural Sensemaking in Context [and Executive Commentaries] Author(s): Joyce S. Osland, Allan Bird, June Delano and Mathew Jacob Source: The Academy of Management Executive (1993-2005), Vol. 14, No. 1, Themes: Forming Impressions and Giving Feedback (Feb., 2000), pp. 65-79 Published by: Academy of Management Stable URL: http://www.jstor.org/stable/4165609 . Accessed: 05/08/2013 09:54 Your use of the JSTOR archive indicates your acceptance of the Terms Read MoreLaci Peterson5018 Words   |  21 PagesFamilies THE IMMEDIATE FAMILY Laci Peterson (Laci Denise Peterson, nee Rocha) Substitute teacher; on December 24, 2002, reported missing while pregnant at the age of 27; had partial remains found April 14, 2003; described as 51, about 140 pounds, white, with shoulder-length brown hair and brown eyes, with dimples on both cheeks and a tattoo of a sunflower on her ankle; called one of Americas best-known murder victims by the Modesto Bee; nicknamed Jabber Jaws and J.J. by family, and Cake LadyRead MoreFood in Literature: a Book Review on Charlie and the Chocolate Factor5984 Words   |  24 Pagesexperiments on creating new chocolates took place, and he imagined that they would be like a laboratories full of scientists with white coats concocting chocolates and candies. He dreamt of becoming an inventor and to create chocolates that would excite even Mr. Cadbury himself. As he wrote in his autobiography, â€Å"I have no doubt at all that, 35 years later †¦ I remembered those little cardboard boxes and the newly invented chocolates inside them, and I began to write a book called Charlie and the Chocolate

Family Counseling Approach Narrative Counseling - 3210 Words

Abstract Through narrative therapy a counselor can help clients gain access to preferred story lines about their lives and identities taking the place of previous negative and self-defeating narratives that destroy the self. Presented in this paper, is an overview of the Narrative therapy and the Social Construction Model and several facets of this approach including poststrucuralism, deconstructionism, self-narratives, cultural narratives, therapeutic conversations, ceremonies, letters and leagues. A personal integration of faith in this family counseling approach is presented and discussed also in this paper. NARUMI AMADOR’S FAMILY CONSELING APPROACH Introduction Narrative therapy is found under the†¦show more content†¦Storytelling and narrative usage prove to be successful and useful in psychotherapy practices (Rennie, 1994). Narrative therapy emerged from postconstructuralism and deconstruction (Goldenberg Goldenberg, 2008). Poststructural thought disagrees with the idea that there is a deep structure to all phenomena which can be broken down into its elements (Goldenberg Goldenberg, 2008). Therapy must look for deep, underlying causes, repair the flaw and not be satisfied with simply reducing or eliminating symptoms. Deconstructing old notions and replacing them with possibilities reduces the power of the stories that dominate and are filled with problems (Goldenberg Goldenberg, 2009). The stories are given thick descriptions rather than thin descriptions and the new story of a client’s life is connected to future options. According to Angus Hardtke (2001) NPCS (Narrative Process Coding System) helped narrative deconstruction and reconstruction by enabling raters to subdivide therapy session transcripts into segments. This is a two step process which divides and characterizes topic segments in terms of the narrative process codes as external/description of events, subjective/experiential description and reflective analysis of current, past and future events. It is a systematic and reliable method for segmenting of therapy transcripts into units for further a nalyses, and a useful tool for psychotherapy researchers hoping to further understand theShow MoreRelatedFamily Counseling Approach - Narrative Therapy Essay2804 Words   |  12 PagesFamily Counseling Approach – Narrative Therapy Kristi Sabbides Moos Liberty University Marriage and Family Counseling I May 13, 2011 Dr. Suhad Sadik, Instructor Abstract Narrative therapy focuses on helping clients gain access to preferred story lines about their lives and identities and takes the place of previous negative and self-defeating narratives about themselves. An overview of the Social Construction Model, Narrative Therapy, is presented, as wellRead MoreNarrative Analysis : Narrative Therapy757 Words   |  4 PagesNarrative therapy is one of the post-modern therapies used today. Narrative therapy helps individuals identify their values, skills, and knowledge they have to effectively face problems in their lives. The key ideas of narrative therapy are: people’s stories give meaning to their lives, stories are shaped by emotional themes, a person’s story shapes his/her personality, people seek counseling when their stories do not match their lived experiences, and people who have less social power benefit greatlyRead MoreToward Intentional Interviewing and Counseling1652 Words   |  7 PagesInterviewing and Counselin g INTRODUCTION: WHAT IS THE â€Å"CORRECT† RESPONSE TO OFFER A CLIENT? * There are many potentially useful responses in any interviewing situation. * Reflecting the client’s emotions can be helpful. * Selecting one aspect to focus on can be useful, and then later you can examine other dimensions by asking an open question. * Our tasks: * Respect the client * Use appropriate skills and strategies * Seek to alleviate stress INTERVIEWING, COUNSELING, AND PSYCHOTHERAPYRead MoreNarrative Therapy1612 Words   |  7 PagesNarrative therapy is a family counseling approach that continues to evolve and gain popularity in the field of therapy (Chang Nylund, 2013). Given the continued strides of narrative therapy this is a family counseling approach worthy of research. This paper will detail the beginnings of narrative therapy and those responsible for its development. Although White and Epston are the leading figures of narrative therapy many individuals with varying backgrounds and beliefs influenced their thinkingRead MoreThe Our Lady Of Lake Community Counseling Center1545 Words   |  7 PagesCommunity Counseling Center (CCS) purpose is to provide private, affordable counseling services for families, couples and individuals, which focuses on strengths and solutions (Community Counseling Service, n.d.). The center is designed to help people and their families to function better with their feelings, and eng age in healthier relationships. CCS helps with the mental health needs of all San Antonio, but its target population is the community on the West Side of the city (Community Counseling ServiceRead MoreCouples And Families Face Challenges3231 Words   |  13 PagesMany couples and families face challenges. There will be challenges in every relationship in life. Families are always expanding and the structures of families are always changes. These changes and adjustments play a significant part in our lives. Our lives are made of so many components. It families can t adjust to the changes presented in life members of the unit will to drift. It is very important for family members to understand their own capabilities and also now the capabilities of the otherRead MoreSolution Focused Brief Therapy ( Sfbt ) For The Treatment Of Ana Essay970 Words   |  4 Pageshomeless. She currently is a single parent due to her husband being deployed in a combat zone overseas for the next eight months. Ana is a first generation i mmigrant from Guatemala; she comes from a large family. She claims to have a close relationship with her family but has not seen her family for about a year. Her father is a banker and her mother an educator, her three siblings all has graduated college and have professional careers. Ana has completed one year of college, but needed to leave schoolRead MoreNarrative Therapy By Michael White And Davis Epston1118 Words   |  5 Pages Theory Overviews: Narrative Therapy Narrative therapy was developed by Michael White and Davis Epston in during the 1980 s. Narrative therapy is described as a â€Å" collaboration and non-pathologizing approach to counseling and community work which centres people as the experts on their own lives† (Narrative Therapy Centre, 2014). The basis of this theory is to separate the person from the problem so they rely on their own skill sets to eliminate their problems. Narrative therapy allows people toRead MorePerson Centered Therapy : A Type Of Therapeutic Approach Essay1581 Words   |  7 Pagesdifferent approaches to how and what therapies are best to use when treating a range of clients. Freud, Erickson, Maslow, and Carl Rogers are some of the few that recognized an importance in a type of therapeutic approach. However, while each man has their own different take on therapeutic approach, the main thing that is unavoidable between them all is that the beginning of healing starts with self. Person Centered Therapy Person Centered Therapy, also recognized as client centered therapy promotes anRead MoreThe Treatment Of Young Victims Of Child Sexual Abuse1464 Words   |  6 PagesAbstract The treatment of young victims of child sexual abuse can be demanding for the victim, the victim’s family, and the counselor. The trauma associated with the abuse and the time it may take the child to heal can become very overwhelming. There are barriers, such as a lack of family support and lack of disclosure, which may block victims of child sexual abuse from successful treatment. Overcoming these barriers and incorporating multiple methods of treatment can be beneficial for the victim

Implication of Tax and its Treatments

Questions: Mr Tom Crane, the president of Australian Crane Mining Enterprises (ACME), informed you that ACME has an accounting profit before tax (PBT) of $550,000, the corporate tax rate is 30 percent, and (during the tax year) WCIL experienced and journalised the following items:i. Goodwill was found to be impaired and was written down by $50,000.ii. During the year, the CIL sales people spent $35,000 entertaining customers.iii. A $240,000 fine for unlawful environmental degradation after one of its tailings-pond dam broke and contaminated sensitive wetlands with slurry.iv. Payments of $50,000 to lawyers who represented ACME in an unsuccessful court challenge of the above fine.v. Prepaid rent of $200,000 was paid for a new warehouse that will be used in the following tax year.vi. Dividends of $45,000 were paid to common shareholders.vii. An accounting depreciation expense of $100,000 and for tax purposes will claim depreciation of $180,000.viii. An accounting Warranty Expense of $300,000 and a ctual payouts for warranty costs of $280,000.ix. Long service leave payments of $335,000 and accruals of $240,000x. The Bad Debt Expense for accounting purposes was $83,000 and during the year $63,000 in Accounts Receivable (A/R) was written-off.Required:In Good memo form provide Mr Tom Crane with the:a) Income Tax Expense and show the workings.b) Income Tax Payable and show the workings.c) Difference between the Income Tax Expense and the Income Tax Payable say what it is called and discuss whether its attributes the same as any other asset/(liability)? Answers: Date: 28th January 2015 To: Mr. Tom Crane From: John Dell, CPA Subject: Re: Implication of Tax and its treatments Context: We have provided you the consequences regarding tax that you will come across in your query. Respected Sir, We received you queries dated 26th January 2015. We are glad to inform you the tax consequences of the same. The first part is regarding the income tax expenses along with the workings. The calculations are done as follows A) Particulars Note No. Amount Amount Accounting Profit Before Tax $5,50,000.00 Add Inadmissible Expense Goodwill 1 - Entertainment Expense 2 - Fine for environmental degradation 3 $2,40,000.00 Payment to lawyer 4 $50,000.00 Dividend 5 - Depreciation provided in Books 6 $1,00,000.00 Warranty Provision 7 $3,00,000.00 $6,90,000.00 Less Admissible Expense Depreciation as per Tax 8 $1,80,000.00 Warranty Expense 9 $2,80,000.00 Prepaid Rent 10 $2,00,000.00 Additional Bad Debt expenses 11 $20,000.00 $6,80,000.00 Net Profit for tax purpose $5,60,000.00 Tax @ 30% $1,68,000.00 Profit After Tax $3,92,000.00 Notes to account 1. Impairment expense is allowed as a deduction from the income tax. Impairment of an asset takes place when the value of an asset be it tangible or intangible falls below the value stated in the books of accounts than we can say that the asset has been impaired. The impairment loss i.e. the difference between book value and the market value is charged to profit and loss account. This expense is allowable for tax purpose.2. Entertainment expense for the customers is allowable for tax purpose. Such expense was incurred for business purpose. After such expense some customers will become loyal. So such expense is allowable for tax purpose 3. $240000 was paid as a fine for unlawful environmental degradation after one of its tailings- pond dam broke and contaminated sensitive wetlands with slurry. Any expense in nature if fine is not allowed for tax purpose. Such expense are illegal in nature so it is added back to the profit before tax4. The payment made of $50,000 to lawyers who represe nted ACME in an unsuccessful court challenge of the above fine is also not allowed as expenditure to be deducted from profit for tax purpose. Payment of fine for illegal activities is not allowed. Apart from that the expense incurred in relation with illegal expenditure is also not allowed. In case if the 5. Dividend expense is not tax deductible. Tax is paid separately on dividends6. Depreciation provided in the books is added but depreciation as per income tax is allowed to be deducted from profit and loss account7. All kinds of provisions are not allowed as per the provision for income tax. The actual expense is allowed as per income tax.8. Prepaid rent is paid for more than one year and whole of the expense is claimed as a deduction from the profit. So it is added back9. The additional bad debt is claimed as a deduction.In the next part you have asked to show you the income tax payable. We would like to inform you that the income tax expense is different from income tax payable because of the timing difference. The company is required to follow the provision of Minimum Alternate Tax wherein there is a difference between profits as per accounts and profit as per tax. The company has to calculate the tax liability as per both the methods and has to pay tax on whichever is higher from the above two.The income tax payable expense is calculated as follows B) Particulars Note No. Amount Amount Accounting Profit Before Tax $5,50,000.00 Add Inadmissible Expense Goodwill - Entertainment Expense - Fine for environmental degradation $2,40,000.00 Payment to lawyer $50,000.00 Dividend - Depreciation provided in Books $1,00,000.00 Warranty Provision $3,00,000.00 $6,90,000.00 Less Admissible Expense Depreciation as per Tax $1,80,000.00 Warranty Expense $2,80,000.00 Prepaid Rent $2,00,000.00 Additional Bad Debt expense $20,000.00 $6,80,000.00 Net Profit for tax purpose $5,60,000.00 Add Temporary differences Depreciation Note 1 $80,000.00 Warranty Provision Note 2 -$20,000.00 Prepaid Rent Note 3 -$20,000.00 $6,00,000.00 Tax @ 30% $1,80,000.00 Income tax payable $180000 Note 1: There is a difference between depreciation expense claimed in the books and the depreciation expense as per income tax. This creates deferred tax asset as the company will be benefitted in future by paying higher tax in the current year. Note 2: Provision for warranty is not allowed as per income tax but has been claimed in books. This creates deferred tax asset as the company will be benefitted in future by paying higher tax in the current year Note 3: Prepaid Rent is the expense of future year and is charged to current year. This creates deferred tax asset as the company will be benefitted in future by paying higher tax in the current year In the final part you asked us the difference between Income tax expense and Income tax payable. C) There is a difference between income tax payable and income tax expense. Income tax payable includes deferred tax and future tax expense. A deferred tax asset A deferred tax asset shall be recognised for all deductible temporary differences to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilised, unless the deferred tax asset arises from the initial recognition of an asset or liability in a transaction that is not a business combination; and at the time of the transaction, affects neither accounting profit nor taxable profit tax loss Whereas the income tax expense as per the income tax assessment act only those expenses are allowable which are stated under the act. Conclusion Profit after tax is $392000 where as income tax payable is $180000. There is a difference between income tax payable and tax as per profit. The reason for such difference is due to the fact that as per the income tax assessment act only those expenses are allowable which are stated under the act. References Income Taxes, 2013, AASB 112, viewed on 27th January 2015 available at https://www.aasb.gov.au/admin/file/content105/c9/AASB112_07-04_COMPsep11_07-12.pdf Blind Freddy, 2012, Common errors while applying AASB 112 viewed on 27th January 2015 available at https://www.bdo.com.au/resources/newsletters/accounting-news/accounting-news,-september-2012/blind-freddy-continued-common-errors-when-applying-aasb-112-income-taxes Australian Government ComLaw, AASB 112 Income Taxes July 2004, viewed on 27th January 2015 available at https://www.comlaw.gov.au/Details/F2012C00154